<![CDATA[The purpose of this study is to determine fraud prevention factors in KPP Pratama Sukabumi Regency. The factors studied are individual morality, rule obedience, compensation, and the whistleblowing system. The population in this study are KPP Pratama employees of Sukabumi Regency, West Java, with a sample of 30 employees who were selected by purposive sampling and who received delegations for the inspection section, billing section, extensification section, and supervision section. The research model used is quantitative research model and data collection using questionnaires. The research method used is quantitative research with data collection using a questionnaire. The results showed that individual morality and rule obedience influence fraud prevention. Whereas compensation and whistleblowing systems do not affect fraud prevention. The implication of this research is important for the Tax Office to find out the factors that affect fraud prevention so that there are no acts of fraud committed by Tax Office employees who are prone to fraud.]]>
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